Texas
Open with a permitComing nextLast checked September 29, 2026
Open to California wineries that hold a two-year Out-of-State Winery Direct Shipper's Permit and a Texas sales tax permit.
Texas has its own chapter in the free book Direct to Consumer, State by State, and this page carries any change since it went to press. Get the whole book
Can you ship here?
- Permit
- Out-of-State Winery Direct Shipper's Permit (DS) from TABC, valid two years from issue. TABC's published fee figures disagree ($470 on its wine shipping page; $500 on the application form and its current fee chart), so confirm the fee with TABC when you apply.
- Volume limit
- 9 gallons a month and 36 gallons in any 12 months per consumer; 35,000 gallons a year to all Texas consumers.
- Bond
- Not routinely required; TABC notifies an applicant if one is needed, according to industry guidance.
What you'll file
| Return or report | Form | Agency | How Pinrates handles it |
|---|---|---|---|
| Direct Shipper's Report with excise, quarterly (under 5,000 gallons; 15th) | C-240-QTR | TABC | Prepared by Pinrates. You submit it in AIMS. |
| Direct Shipper's Report with excise, monthly (5,000 gallons or more; 15th) | C-240-MO | TABC | Prepared by Pinrates. You submit it in AIMS. |
| Sales and use tax return (20th of the month after the period) | 01-114 | Comptroller of Public Accounts | Prepared by Pinrates. You submit it in Webfile. Electronic filing is coming next. |
| Franchise tax: annual report, or the Public Information or Ownership Information Report at or below the no tax due threshold (May 15) | Franchise tax report | Comptroller of Public Accounts | Not covered by Pinrates. You file it directly. |
When it's due
| Direct Shipper's Report, C-240-QTR | Jan, Apr, Jul, Oct, by the 15th |
| Direct Shipper's Report, C-240-MO (5,000+ gallons) | Every month, by the 15th |
| Sales tax (quarterly filers) | Jan, Apr, Jul, Oct, by the 20th |
| Sales tax (monthly filers) | Every month, by the 20th |
| Franchise tax report (or information report only, below the threshold) | May 15 |
A typical small shipper files in January, April, July and October; the DS renews every two years on its own issue date.
Tax rates
Sales tax (6.25% state plus up to 2% local) from your first sale, and wine excise from 20.4 cents a gallon.
Local rates: calculated from each delivery address.
Other rules
- Label registration
- None if your wine has federal label approval.
- Carrier
- Only a holder of a Texas carrier's permit; ID check and signature at delivery.
Changes since September 29, 2026
None recorded. The Texas chapter of Direct to Consumer, State by State is current as of September 29, 2026; any change to Texas's direct-shipping rules after that date is posted here.
Ship to Texas?
Of the returns and reports above, Pinrates prepares 2 for you to submit, on the Prepare plan at $299 a month.
Sources
Every source the Texas chapter of Direct to Consumer, State by State cites, last checked September 29, 2026. Each key opens the same page as the short link printed in the book.
Forms
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| tx-01 | Eligibility, limits, fee, term | TABC Form L-DS (rev. 3/2022), Application for Out-of-State Winery Direct Shipper's Permit | TABC |
| tx-25 | Optional election of the single local use tax rate | 01-799 | Texas Comptroller |
| tx-20 | Due the 15th after each quarter | TABC Form C-240-QTR, Direct Shipper's Report for quarterly filers | TABC |
| tx-22 | Monthly, due the 15th | TABC Form C-205, Nonresident Seller's Report | TABC |
| tx-24 | Texas sales and use tax permit | Online application or AP-201 | Texas Comptroller |
| tx-26 | No bond routinely required | TABC | |
| tx-27 | Direct Shipper's Report with excise, monthly | C-240-MO | TABC |
| tx-28 | Sales and use tax return | 01-114 | Texas Comptroller |
Portals and accounts
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| tx-18 | Carrier's permits held by Federal Express Corporation and United Parcel Service, active as of June 2026 | Texas Open Data Portal, TABC License Information | |
| tx-29 | Apply, renew, file the Direct Shipper's Report and pay excise online | AIMS | TABC |
| tx-30 | File and pay sales tax returns online | eSystems/Webfile | Comptroller of Public Accounts |
Statutes
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| tx-04 | Prohibited activities | Tex. Alco. Bev. Code § 54.02 | |
| tx-09 | Wine label approval not required | Tex. Alco. Bev. Code § 54.10 | |
| tx-11 | Authorized activities | Tex. Alco. Bev. Code § 54.01 | |
| tx-12 | Package labeling | Tex. Alco. Bev. Code § 54.05 | |
| tx-16 | Sales and delivery records kept at least five years | Tex. Alco. Bev. Code §§ 54.06 to 54.08 | |
| tx-17 | Delivery to dry areas | Tex. Alco. Bev. Code § 54.09 | |
| us-53 | Alcoholic beverages nonmailable | 18 U.S.C. § 1716(f) |
Regulations
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| tx-07 | Direct shipper reports | 16 Tex. Admin. Code § 41.32 | |
| tx-08 | Sales tax reporting periods, due dates, returns with no tax due | 34 Tex. Admin. Code § 3.286 | |
| tx-13 | License and permit fees are those listed in Fig. 33.23(b) | 16 Tex. Admin. Code § 33.23 | |
| tx-31 | Transportation and delivery charges billed by the seller are taxable, even if separately stated | 34 Tex. Admin. Code § 3.303 | |
| tx-32 | Local sales and use taxes | 34 Tex. Admin. Code § 3.334 |
Agency guidance and other sources
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| tx-02 | DS permit fee and term, eligibility, limits, label approval, carriers | TABC, "Wine Shipping" | TABC |
| tx-03 | DS permit, $500 | TABC, Two-Year Licensing Fees effective September 1, 2021, the chart linked from TABC's current "TABC License and Permit Fees Chart" page | TABC |
| tx-05 | Sales tax permit, rates, single local rate, safe harbor | Texas Comptroller, Publication 94-179, Out-of-State Wineries | Texas Comptroller |
| tx-06 | Wine rates per gallon | TABC, "Alcohol Excise Taxes" | TABC |
| tx-10 | Industry guidance | Wine Institute, "Texas" DTC summary, updated June 23, 2025 | |
| tx-14 | 30-day renewal window, late renewal, AIMS, local fees | TABC, "License and Permit Renewals" | TABC |
| tx-15 | Frequency letter | Texas Comptroller, "Sales and Use Tax" | Texas Comptroller |
| tx-33 | Annual report due May 15 | Texas Comptroller, Franchise Tax | Texas Comptroller |
| tx-19 | Schedule 3 | TABC, DS excise tax filing guide for AIMS | TABC |
| tx-21 | Electronic filing by liability | Texas Comptroller, "Sales Tax Filing Requirements" | Texas Comptroller |
| tx-23 | Distribution-channel registration | TABC, "Product Registration FAQs" | TABC |
This page is a reference, not legal advice. Confirm requirements with the state before acting on them.
The Texas chapter is one of 51 in Direct to Consumer, State by State. Get the free digital edition.